w********o 发帖数: 10088 | 1 参考
http://www.irs.gov/pub/irs-pdf/p519.pdf
第五页
现在RA状态判断,已经不用回溯五年了,三年即可.很多F1也可以作为RA保税了
但是缺点是5000 treaty可能不能用了.但是是F1 couple的,用RA报税可能会比用了5000
treaty省不少钱
继续研究pub 519中,如有错漏,请指正 | x*******1 发帖数: 28835 | | w********o 发帖数: 10088 | 3 In some circumstances you may still be considered a nonresident alien under
an income tax treaty between the U.S. and your country. Check the provisions
of
the treaty carefully.
你说的是这种情况么?
【在 x*******1 的大作中提到】 : 打回去再看。 看exception.
| l*******r 发帖数: 2847 | 4 However, there are exceptions to this rule. Do not count there are
exceptions to this rule. Do not count States for the substantial presence
test.
* Days you are an exempt individual.
F-1前5年是exempt individual.
under
provisions
【在 w********o 的大作中提到】 : In some circumstances you may still be considered a nonresident alien under : an income tax treaty between the U.S. and your country. Check the provisions : of : the treaty carefully. : 你说的是这种情况么?
| w********o 发帖数: 10088 | 5 弄明白了,谢谢
重新读了一遍pub 519第六页:)
【在 l*******r 的大作中提到】 : However, there are exceptions to this rule. Do not count there are : exceptions to this rule. Do not count States for the substantial presence : test. : * Days you are an exempt individual. : F-1前5年是exempt individual. : : under : provisions
|
|